Compulsory Registration Requirement in GST

If Aggregate Turnover is greater than 20 lacs or likely to exceed 20 lacs, then Compulsory Registration

(Limit is 10 lacs for North Eastern States)

From 1st Feb 2019

Limit of 20 lakhs is now same through of India

Aggregate turnover includes all types of Sales

like

Taxable Sales

Exempt Sales

Export Sales

Interstate Sales

Sales by Agent of Principal

(Amount of taxes not to be included)

Exceptions

For example, if a person exclusive deals with supply of exempt goods or services, even if his turnover more than Rs.20 lakhs, registration is not compulsory.

Further, in case a person exclusively deals with supply of goods or services which is covered under RCM( e.g Advocate, lawyer etc) even if turnover is 10 crores, they are not required to obtain registration.

Changes Made in GST
Council Meeting 6 Oct 2017

Registration Limit in GST is 20 lacs for Both Local and Interstate Sales

Earlier,

If a Person has turnover upto 20 lacs, they are not required to take registration

However if person is making interstate sales of even 1 Rupee, Compulsory Registration Required

Now,

If turnover is upto 20 lacs of Local + Interstate combined, then Registration Not Required

NO LIMIT OF 20 LACS IN FOLLOWING CASES

However Compulsory Registration Required for MAKING

Interstate Sales

Supplying goods on behalf of Other Persons

Casual Taxable Person**

Non-resident taxable persons

If liable to deduct TDS in GST

If liable to deduct TCS in GST

Input Service Distributor

8.Making Sale on Behalf of other person (Franchise/Agent)

Reverse Charge

E-Commerce Companies

Online Database Service Provider from Outside India into India

Others as may be Notified

**Normally
Casual Taxable person
is required to obtain a Registration Certificate. However government has given exemption